Inquiry into Potential Conflicts of Interests Regarding City Energy Auditors and Their Secondary Employment (#1601)

Our inquiry procedures did not identify any instances where City energy auditors used their City positions to obtain HVAC work for their secondary employment, or instances where other City staff used their positions to inappropriately direct work to City energy auditors with such secondary employment. Recommendations were made to help ensure conflicts of interests and other inappropriate actions relating to employees’ secondary employment do not occur.

Seven of the eight action plan steps established to address issues identified in audit report #1503 have been completed as of September 30, 2015. Actions have been initiated but not completed for the remaining step. We will follow up on Parks, Recreation, and Neighborhood Affairs Department efforts to complete the remaining step in our subsequent follow-up engagement.

Follow-Up On Active Directory (#1603)

This is the third follow-up on the Audit of Active Directory (report #1210 issued June 19, 2012). Thirty-one action plan steps were established to address issues identified in the audit, with each step initially due for completion by September 30, 2014. As of September 30, 2015, twenty-six (84%) of the 31 action plan steps have been completed. Nine of those 26 action steps were completed during this follow-up period, while 17 action plan steps were completed in the previous follow-up periods. Actions are on-going to complete the five remaining steps.

Audit of Public Works - Selected Procurement Practices (#1604)

Overall, we determined estimated quantities of goods and services provided in past bid solicitations and used in the bid evaluation and contract award decision process for asphalt, concrete, and sod were not comparable to and reflective of actual usage.

Final Follow-Up Report for Audit of Selected Departments’ Leave and Attendance Processes and Transactions (#1605)

This is the third and final follow-up on the Audit of Selected Departments’ Leave and Attendance Processes and Transactions, Report #1218, issued September 5, 2012. During the original audit, we noted that overall, recorded leave and attendance transactions tested were materially accurate. However, we also noted several instances of noncompliance with City policies, most of which had no monetary impact. Management developed 16 action plan steps to address the report recommendations. As of November 30, 2015, each of those 16 steps had been completed. Thirteen steps were completed in the prior two follow-up periods and three were completed during this follow-up period. The three steps finalized during this follow-up period relate to capabilities of the newly implemented time and attendance system and related training.

We concluded that, overall, the internal controls in place provide reasonable assurance revenues at the Pool and Gym were properly assessed, collected, safeguarded, deposited, and recorded in the City’s records. We did identify instances where the internal controls should be strengthened at both the Pool and Gym.

Follow-Up on Citywide Disbursements 2013 (#1607)

Seventeen of the 18 action plan steps established to address issues identified in audit report #1420 have been completed or otherwise resolved as of December 31, 2015. Actions have been initiated but not completed for the one remaining step. We will follow up on efforts to complete that remaining action plan step in our subsequent follow-up engagement.

Audit of the City Utility Rebate Programs (#1608)

We concluded Utility Customer Operations effectively administered the City’s utility rebate programs. We determined rebates were properly paid and supported, and issued only for qualifying appliance/equipment purchases. Both control strengths and opportunities for improvement were identified.

Inquiry into Compliance with the City MBE Policy by certain contractors and subcontractors on the Upper Lake Lafayette Nutrient Reduction Facility Project (#1609)

Our inquiry showed a contractor did not comply with all MBE participation requirements established by a City contract and the City MBE Office did not adequately monitor and oversee MBE participation on the applicable project. However, no evidence of bribes or other inappropriate payments were found.

Final Follow-Up Inquiry into Potential Conflicts of Interests Regarding City Energy Auditors and Their Secondary Employment (#1611)

City management and staff have successfully completed each of the 10 action plan steps established to address issues and circumstances identified in audit report #1601, “Inquiry into Potential Conflicts of Interests Regarding City Energy Auditors and Their Secondary Employment.” Those completed actions further the City’s ongoing efforts to preclude employee conflicts of interests.

Final Follow-Up Audit of Fleet Billing Process (#1612)

Of the 18 action plan steps established to address issues identified in audit report #1418, Audit of Fleet Billing Process, 17 were due for completion as of March 31, 2016. Each of those 17 steps had been completed as of April 30, 2016. Because of the successful efforts in addressing and completing those 17 steps, responsibility for following up to ensure the one remaining action plan step, not yet due for completion, is turned over to management.

Follow-Up on Audit of the Tallahassee-Leon County Consolidated Dispatch Agency (CDA) and Related Motorola Contracts (#1613)

This is the first follow-up on the Audit of the Tallahassee-Leon County Consolidated Dispatch Agency and Related Motorola Contracts (report #1505 issued March 16, 2015). Twenty-five overall recommendations were made to address issues identified in the audit. As of March 31, 2016, for 16 (64%) of those overall recommendations, actions had been taken and/or are to be taken when applicable future events occur. Accordingly, for purposes of our audit follow-up process, the underlying issues as pertaining to the current systems and circumstances are considered to have been adequately addressed and resolved. For the remaining 9 (36%) overall recommendations, actions have been taken and are in progress to address the underlying issues. Accordingly, we will again follow-up on actions and efforts to address those 9 recommendations in our subsequent follow-up engagement.

Work has been completed to address all eight action plan steps identified in audit report #1503. Seven of the action plan steps had been completed as of September 30, 2015, and the final action plan step was completed during the follow-up period ended March 31, 2016.

Six of the 16 action plan steps established to address issues identified in audit report #1606 were due for completion as of March 31, 2016. Of those six steps five have been completed. Actions are in progress to complete the one remaining step. We will follow up on efforts to complete the one action plan step in progress, as well as the 10 action plan steps due for completion after March 31, 2016, in our subsequent follow-up engagement.

Final Follow-Up On Active Directory (#1616)

This is the fourth and final follow-up on the Audit of Active Directory (report #1210 issued June 19, 2012). Thirty-one action plan steps were established to address issues identified in that audit. As of May 31, 2016, thirty (97%) of the thirty-one action plan steps have been completed or substantially completed. Applicable City staff is in the process of completing the one remaining step. Responsibility for ensuring completion of that step is turned over to management.

Final Follow-Up on Citywide Disbursements 2013 (#1617)

As noted in our prior follow-up report, 17 of the 18 action plan steps established to address issues identified in our initial audit had been completed or otherwise resolved as of December 31, 2015. During this follow-up engagement, we determined that actions to complete the one remaining step had not been completed. That action plan step provides for the City’s execution of a supplemental agreement with a vendor to clarify the contract period and services and related fees authorized by the City Commission. Responsibility for ensuring that step is completed is turned over to City management.

Audit of Public Works Overtime (#1618)

From October 1, 2011, through September 30, 2015, the City paid to Public Works employees approximately $46.3 million in salaries and wages, including approximately $3.1 million in overtime payments, making it the fourth highest overtime disbursing department in the City during this period. We conducted this audit primarily for the purpose of identifying ways in which controls over overtime could be improved and overtime expenditures could be reduced.

Final Follow-Up on Audit of Public Safety Complex Construction Cost-Sharing Agreements (#1619)

This is the first and final follow-up on the Audit of Public Safety Complex Construction Cost-Sharing Agreements, report #1516, issued September 28, 2015. Seven action plan steps were established to address issues identified in the audit. As of July 31, 2016, all seven action plan steps have been completed and resolved.

Audit of Selected Airport Leases (#1620)

We concluded that, overall, the Aviation Department effectively managed leases of City-owned property at the Airport for which the tenants also subleased some of the property to other entities, or for which the property was leased for nominal consideration. We identified several areas for improvement to enhance and strengthen existing leasing practices.

Follow-Up on Blueprint 2000 Revenue and Expenditure Controls (#1621)

In the initial audit we reported that Blueprint’s internal controls were adequate considering the nature and complexity of its operations. We identified both control strengths and opportunities for improvement. Management developed 26 action plan steps to address those opportunities, for which 19 were due for completion by June 30, 2016. Our follow-up showed that 14 of those 19 steps have been completed and the other five steps are in progress.

Follow-Up on the City’s Backup and Disaster Recovery Processes (#1622)

Thirteen of the 28 action plan steps established to address issues identified in the initial audit report (#1515) were due for completion as of August 31, 2016. Of those 13 steps, five have been completed, six are in progress, and two have been resolved with no further action to be taken. We will follow up on efforts to complete the six steps in progress, as well as the remaining 15 action plan steps due for completion after August 31, 2016, in our subsequent follow-up engagements.